

^ , ° N ° * <J> 



«3 O ♦ . 



^ 0 * v^*/ v^y 



DEPARTMENT OF THE INTERIOR 
H^. OFFICE OF INDIAN AFFAIKS 



REGULATIONS 



CONCERNING THE 
HANDLING OF 



INDIVIDUAL INDIAN MONEY 




WASHINGTON 
GOVERNMENT PRINTING OFFICE 
1913 



REGULATIONS GOVERNING THE HANDLING OF INDIVIDUAL 
INDIAN MONEY. 



GENERAL. 

1. Individual Indian moneys are funds, regardless of derivation, 

which belong to individual Indians, and which come 

Definition of term. . . , . . , . , . 

mto the custody of a disbursing officer. 

2. Requests for authority to approve checks of Indians who have 

individual Indian money deposited to their credit 
thodty. ests for au " snau< t> e ma de upon Form 5-139, in duplicate, care- 
fully prepared for approval by the Commissioner of 
Indian Affairs, except that the date of approval and the number are 
to be left blank. All requests for authority must show clearly the 
necessity for the expenditure proposed, and, where it is proposed to 
pay direct to depositor for his unrestricted use, the competency of 
the depositor to handle the amount requested. 

3. At the end of the calendar year in which an authority has been 

granted, the authority lapses, except that when 
^Lapse of authori- approved during October, November, or December, it 

will remain effective during the following calendar 
year unless otherwise indicated. 

4. Monthly pensions payable from principal shall not be allowed 

except in cases of absolute necessity. The old and 
the sick must, of course, not only be cared for, but 
everything must be doue to restore the sick to health, and in cases of 
chronic illness, to brine: about the best practicable liv- 

The sick And s^cd* 

ing conditions, and in the case of the aged, to see that 
they get some real comfort and happiness out of their money. The 
requests for a monthly pension or a monthly allowance to cover the 
above cases should be submitted to the Indian Office in the usual 
way, accompanied by a thorough justification. 

5. Indians who are not incapacitated on account of age or physical 

or mental infirmity need to acquire practical business 
nels^xplrience. busi " experience of their own, and everything possible 

should be done in handling their funds to encourage 
them to become independent members of the community. With this 
end in view, such Indians, when conscientiously endeavoring to sup- 
port themselves, should be given frequently a part of their funds to 
handle themselves, and on the showing they make with this amount 

3 



4 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



may be based further allowances for them to use, either with or with- 
out supervision. As fast as individual Indians give justification for 

such action by showing their actual business capacity, 
capacity* wh ° Sh ° W a ^ °^ their moneys should be turned over to them for 

their own use. In accordance with this paragraph 
superintendents should ask for authority, submitting full and careful 
statements of all relevant facts. Especially should liberality be exer- 
cised where the funds are in the nature of income, as distinguished 
from capital. 

6. Attention of superintendents is called to the fact that one of 
their chief duties is to see that every Indian is well established in a 
permanent and substantial home built upon land to which the indi- 
vidual whose money is being expended may ultimately expect to 
obtain a fee simple title, that is to say, upon his own allotment or land 
to which he has been declared sole heir by the Secretary of the Interior 
under the act of June 25, 1910. 

7. In order to obviate as far as possible the delays incident to 
transmission of separate requests of this nature to the office, the 
superintendent should make a careful survey of the needs of the 
Indians for the coming calendar year in the way of improvements, 
such as (1) house, (2) barn, (3) outhouses, (4) cave or cellar, (5) fences, 
(6) well, and then submit to the Indian Office a request for what 
might be termed a " blanket" authority to approve checks to cover 
purchases of whatever the survey shows to be necessary. Such an 
authority, when granted, will enable the superintendent to approve 
checks at any time during the year for sums not exceeding the 
amounts set forth; checks may be approved for less amounts without 
modification. 

8. Doctor bills and hospital bills, necessitated by unforeseen emer- 
gencies, involving danger to life and health, may be met under au- 
thority of this paragraph in amounts not greater than $50 for medical 
attention, or $150 for surgical and hospital treatment, for any indi- 
vidual. 

9. All agricultural needs should be anticipated, and authority re- 
quested in a manner similar to that set forth in paragraph 7 for 
improvements, but unforeseen needs requiring immediate relief may 
be met by the superintendent without procuring prior authority, but 
must be immediately reported by the superintendent on Form 5-139 
for approval. In no case shall an expenditure under this section 
exceed $50. 

10. (A) Authority is hereby granted disbursing officers handling 

individual Indian funds to sign and approve checks 

Funeral expenses. . ii> . , 

against a decedent s account m sums the total oi 
which shall not under any circumstances exceed $150, and which shall 
be as much less than that amount as possible, for the purpose of 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



5 



making necessary arrangement and paying the actual expenses in- 
cident to funerals. 

(B) Any disbursing officer is hereby authorized to sign and approve 
a check, or checks, against deposits to the credit of 
unapprove Checks the estate of a deceased Indian, or to the credit of 
term 0 i^/heirs! f de * the heir, or heirs, to said estate, in order to make the 
collection provided for in the following provision of 
the act of June 30, 1913 (Public, No. 4): " That hereafter, upon the 
determination of the heirs of a deceased Indian by the Secretary of 
the Interior, there shall be paid by such heirs or from the estate of 
such deceased Indian, or deducted from the proceeds from the sale of 
land of the deceased allottee or from any trust funds belonging to the 
estate of the decedent, the sum of $15, to cover the cost of deter- 
mining the heirs to the estate of the said deceased allottee, which 
amount shall be accounted for and paid into the Treasury of the 
United States, etc." These funds should be designated as "Mis- 
cellaneous receipts, Class I." 

11. A disbursing officer at an Indian nonreservation boarding 

school who has in his custody moneys belonging to 
scho<3" s m ° ney ** P U P^ S > designated as "Individual Indian money — 
pupils' " is hereby authorized to approve checks or 
make payments in sums not greater than $25 in any one month, the 
aggregate of checks and payments for any one year not to exceed 
$100; provided that, for general spending money, pupils shall not be 
paid in excess of $1 per week, which amount shall be included in the 
monthly maximum expenditures. If a pupil is about to return home 
on vacation or permanently, the disbursing officer of a nonreserva- 
tion school is hereby authorized to approve a check or to make a pay- 
ment for a reasonable sum, not to exceed $100, provided the schedule 
or voucher reporting the disbursement, if in excess of $25, shows that 
the money is to be, or was, used to defray the expenses of going home, 
and for no other purpose. For expenditures other 
au^£orittes! dditloIial tnan those authorized in this paragraph and para- 
graphs 8, 10, 12, 13, 16, 33, 34, 38, 56, and 115 to 118, 
inclusive, the disbursing officer must secure special authority from the 
Commissioner of Indian Affairs in accordance with paragraph 2. 

12. During any one year not more than $100 of the funds of a minor 
may be transferred by a disbursing officer on a reservation to a dis- 
bursing officer of an Indian boarding school. 

13. A disbursing officer may pay in cash to a minor or his parent, 
custodian, or guardian, or disburse for the benefit of a minor who is in 
regular attendance in a public, mission, or contract school, sums not 
greater than $25 in any one month, the aggregate of checks and pay- 
ments for any one year not to exceed $100. No funds belonging to 
minors who are not in regular attendance at school shall be paid to 



6 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



them or their parents, custodians, or guardians, or disbursed for their 
benefit except under approved authority on Form 5-139, in accord- 
ance with paragraph 2. 

14. Disbursing officers having individual Indian money in their 

hands belonging to runaway pupils who are not 
fundsl away pupils ' returned to the school shall return such money to 

the pupils either by direct remittance or by transmis- 
sion to the superintendent of the reservation where such pupils reside, 
for deposit in bank to the individual credit of the owner. Before 
adopting either of these alternatives, the superintendent shall report 
the facts to the Indian Office and request instructions. 

15. If it is intended that a minor's funds are to be 

expended by parent, custodian, or guardian, without 

Minors' funds to be • • , , ' , , fe , ' . 

expended by par- supervision, a statement must be made concernmg the 
Report on exercise manner in which the parent, custodian, etc., has in the 

of former privileges. , , . , . , . , 

past used moneys placed in nis hands tor unrestricted 
expenditure. 

16. Any disbursing officer is hereby authorized to sign and approve 

checks transferring funds of an Indian who lives 
teffuni™ 7 10 trans " permanently away from his jurisdiction to the dis- 
bursing officer nearest to whom the Indian resides; 
he may make the transfer before or after the funds are deposited in 
bank to the owners credit. 

17. From funds under the jurisdiction of the United States, includ- 

ing individual Indian moneys, debts of Indians will 

Payment of debts. ° . „ , . _ , . 

not be paid, except iuneral expenses, as provided in 

paragraph 10. 

18. Persons who extend credit to Indians do so at their own risk. 
Traders to do bnsi- All Indians should be urged to pay any of their just 

ness on cash basis. an( j legitimate debts as far as they may be able. 

19. A disbursing officer has no authority to exer- 
accounS!' personal cise any supervision over personal funds which an 
Indian has deposited in bank to his own credit. 
20. If an Indian's place of residence is such that an approved but 
unsigned check can not be presented to him by an 

Where employees # ^ 

of the Indian service employee of the Indian Service, the check may, with 

can not be used. . . ,. . . , ,. , , 

proper instructions m writing, be sent to any reliable 
officer or employee of the United States, including postmasters, whose 
post of duty is such that he will be able to obtain the Indian's signa- 
ture. But in sending a check in accordance with this 
check 0 so* sent. ° f paragraph, the disbursing officer must indorse on the 
face "Not good until signed by (inserting Indian's 
name) in writing, or by thumb mark, witnessed by two reputable per- 
sons who can write, together with the addresses and occupations of 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



7 



such witnesses." (See par. 26.) Whenever an officer entrusts an 
approved but unsigned check to anv person under 

Stub record of *T , , & . ,. , , it 

check approved be- this paragraph, he must indicate on the stub or check 

fore signature. . , * ■. , , . 

register the person to whom he intrusted it. 

21. Before an officer permits any approved check, 
pr?ved r checki ap " signed or unsigned by the maker, to leave his posses- 
sion, he must charge it to the maker upon the records 

of his office. 

22. If a check is drawn payable to an Indian, the 

Instructions to In- . i it • t % 

dians about manner disbursing officer or the person delivering it shall 

of indorsement. . itti , • i 111 

mstruct the Indian how to mdorse the check. 
23. Disbursing officers must keep a file of all unused authorities, 
and a separate file of authorities which have been 

thorniest unused au " expended. When a check is drawn under an au- 
thority, the amount of the check is to be entered upon 

the authority under the column of " Expenditures." When the 
whole amount of an authority has been expended, 

authorities. expended tne authority will be transferred to the file for ex- 
pended authorities. 
Method of citing 24 • I n citing authorities bearing two or more serial 

authorities. numbers,only the number appearing last need be stated. 

25. For expenditures under paragraph 9, for which specific au- 
thority has not been received at the time the account covering the 
transaction is submitted, the citation of authority should be " Para- 
graph 9, authority requested , 191-." Exception will be 

taken by the office to all such disbursements, but upon citation of 
the proper authority in answer thereto will be removed. 

26. Every Indian who can not write his name is required to sign 

all checks, receipts, and other documents, except 
natu?e 1 s 1 . b " mark slg " subvouchers for traveling expenses, bills of lading 

for Indian freighters, vouchers for open-market pur- 
chases from Indians when not paid in cash, and vouchers to abstract 
D to property accounts, by making an imprint of the ball of his right 
thumb (or of the left if he has lost the right) after his name. This 
imprint must be clear and distinct, showing the central whorl and 

striations, and such marks must be witnessed by two 

W itnesses to 

thumb-mark signa- reputable persons who can write their names, whose 
signatures are to be followed by their addresses and 

their occupations. In the excepted cases, signature may be by "X" 

mark and one witness. Whenever possible one of the witnesses must 
be an employee of the United States or a member of 

ness?s Cers as wit " * ne Indian's tribe; but a disbursing officer who ap- 
proves a check is not to be a witness to the thumb 

mark of the drawer of the check. 



8 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



27. Before any written signature or thumb mark is recognized by 

a disbursing officer as the signature of an Indian, such 

Records of signa- , *r 1 . ° . . 7 

tures and thumb- Indian shall have made his written signature or his 
thumb-mark signature for record (Form 5-416) at a 
time when the Indian is beyond any doubt identified. Such signature 
shall be witnessed and certified (giving date) by the disbursing officer, 
additional farmer, or other employee in the Indian Service who is 
personally acquainted with the Indian, or shall be sworn to before any 
officer authorized by law to administer oaths. 

28. If a depositor because of legal disability (e. g. insanity, etc.) 

can not give a proper acquittance or for physical 
son U other%han P de- reasons can not sign or place a thumb mark for him- 
checks. t0 sign sen S or * s a minor, the disbursing officer, fully ex- 
plaining the circumstances, will recommend to the 
Commissioner of Indian Affairs that the head of the depositor's 
family be authorized to sign checks for the depositor, or in default of 
such an agent, that the disbursing officer be authorized to sign checks. 
The form of the signature shall always be "John Doe, by Samuel 
Eoe, agent by authority Upon the page of the letter show- 
ing the account of the Indian in question, the officer shall place a 
reference to the authority by which another person may sign for the 
depositor. 

29. If a disbursing officer receives authority to approve a check to 

be used for a specific purpose, he must not, before he 

No disclosure to , A . t i - j j- i n 

dealers of amount of has secured quotations of prices or bids, disclose the 
extent of the authority to any dealer or other in- 
terested third person. 

30. In submitting request (Form 5-139) for authority to approve 

checks for the purpose of purchasing for Indians 
Bills of sale. wnQ are considered incompetent or improvident 

a articles of personal property, such as horses, wagons, 

Incompetent and . r • f • , i \ , 

improvident Indians, implements, etc., singly or m the aggregate ol a 
value of $50 or more, an officer will add an item to 
cover the expense of having a bill of sale in his name as vendee in his 
official capacity, but expressly in trust for the Indian, executed and 
recorded or filed in compliance with State law. Where State laws 
provide for recording bills of sale, the original bill of sale will be filed 
permanently among the records of the officer. Where State laws 
provide for filing the original, a copy will be filed among the records 
of the officer. Bills of sale must be taken in accordance with this 
paragraph in all cases where authority is given to 
dian^o? p^hase'Sf approve a check against the funds of one Indian for 
another. for use by ^ ne purchase of articles, singly or in the aggregate, of 
a value of $50 or more, to be used by another Indian, 
e. g., checks upon a minor's funds for purchase of team to be used 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



9 



by his father, check upon a woman's funds for purchase of implements 
to be used by her husband or by her male relatives. 

31. If property held on a bill of sale is wrongfully in the hands of a 

person other than the Indian for whom it is held, the 
o/prSJpfy hehTun! officer will make demand for its return ; in the event 

of refusal, he will at once notify the proper district 
attorney of the United States, inclosing a copy of the bill of sale and 
asking that proceedings appropriate for the recovery of the property 
be instituted. 

PAYMENT DIRECTLY TO INDIANS INSTEAD OF DEPOSIT TO 

CREDIT. 

32. Unless otherwise provided, rent moneys derived from the 
leasing of restricted lands belonging to minors shall be deposited to 
the credit of the minor, to be handled in accordance with the rules 
and regulations regarding Individual Indian moneys — Bank accounts. 
Both males and females under 21 years of age will be considered as 
minors. 

33. Disbursing officers are hereby authorized to pay, in their dis- 
cretion, direct from the lease voucher, to any adult Indian lessor 
whom they may deem competent to handle the sum involved all or 
part of the proceeds of farming and grazing lease of restricted lands. 

34. Disbursing officers are authorized to disburse, direct from the 
lease roll, not to exceed $200 per year for the benefit of adult non- 
competent lessors when justifiable needs require. 

35. The disbursing officer shall indicate upon the lease voucher 
opposite the name of each Indian who has been permitted to receive 
his rent direct therefrom, in the u Remarks" column, very briefly, the 
manner in which the Indian proposes to expend the funds and whether 
he is making wise use thereof. He shall then prepare a schedule 
showing the name of each Indian whom he has failed to indicate as 
making a wise use of his funds, and shall set forth in detail the facts 
upon which he has based his judgment, together with his recommenda- 
tion as to the advisability of withdrawing the privilege. 

36. If expenditures have been made under the provisions of para- 
graph No. 34 for the benefit of noncompetents, the superintendent 
shall prepare a second schedule, setting forth the name of each Indian 
so receiving rents, the amounts received, and the purposes for which 
it was thus disbursed. 

37. If there is no real justification for the expenditure of lease 
moneys when they are collected, they shall be deposited to the credit 
of the lessor as Individual Indian money — Bank accounts. Any 
sums of $10 or more belonging to individual Indians not expended 
under this authority, or to an estate, unless the disbursing officer has 

3786°— 13 2 



10 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



received special authority, must be deposited to the credit of the 
individual or estate within 30 days after receipt. 

38. If a disbursing officer has in his hands, belonging to an Indian 
Payment of sums wno nas n0 bank account, any sum of individual 

of $io or less. Indian money less than $10, and if such sum is not 
likely soon to be augmented with other sums, the officer need not 
open a bank account for the Indian, but may pay the money directly, 
for authority citing this paragraph; or he may hold the sum as cash 
or deposit it to his official credit. 

39. All checks must show on the face thereof the purpose for which 

to show °^ rawn - F° r example, if a direct payment is made, it 
purposes for which should be noted on the check as "Cash payment,'' or 
if expenditures are made for the benefit of the Indian, 
the following notation should appear: "Seed and implements, super- 
vised," "Groceries, clothing, etc., supervised," or "Doctor and hos- 
pital treatment," "Payment principals of loan," etc. 

40. Whenever a disbursement, transfer, etc., is made under the pro- 

visions of these regulations the particular paragraph 
of these regulations authorizing the transaction must be cited on the sched- 
ule and voucher as the authority therefor, e. g., for 
transfers to other disbursing officers paragraph 12 or 16 should be 
cited, for payment of funeral expenses paragraph 10 should be cited, 
for payment of rentals to competent Indians paragraph 33 should be 
cited, etc. 

41. For individual Indian moneys disbursing officers must account 

and be responsible under their bonds. (Act of July 1, 

Accounttag ro, 1898;>30StattL . )6960 

42. Individual Indian moneys, whether or not deposited in bank 

to owner's credit, are in the officer's custody. (See 

Custody of officer. ^ J 

par. 1.) 

43. At no time will officers cover individual Indian moneys 
No covering into m ^o the Treasury, unless specifically directed to 

Treasury. do SO. 

44. For purposes of accounting, individual Indian moneys are sub- 

divided, according to derivation, into "Royalties," 
^Heads for account- "Rentals," "Land and timber sales," "Pupil's 

moneys," "Miscellaneous," and "Interest on bank 
accounts," which latter must be reported directly on the abstract of 
bank accounts (Par. Ill) ; for each of these classes, except the last, 
there is a separate voucher which is to be submitted with the account 
current whenever transactions occur or balances remain. (See par. 
57ff.) 

45. All vouchers for individual Indian money must be typewritten 

and submitted in duplicate, the original marked 
^vouchers m dupii- "Original," and the carbon marked "Memoran- 
dum." 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



11 



46. Upon vouchers and other documents the year of 
ages? signatlon ° f birth, instead of the age, is to be entered where age 
is required. 

47. Under the head of " Special deposits" officers will account on 

the appropriate voucher for all moneys received as 

Special deposits. 1 i? j r ■ j * u 

guaranty of good faith m proposed transactions be- 
tween third persons and individual Indians, e. g., deposits accompany- 
ing bids for purchases of allotments, deposits to insure payment of 

damages in consequence of rights of way across 

No confusion with & a • i j •? i /i_ 

individual Indian allotments, etc. Special deposits must not be con- 
fused with individual Indian moneys. (See par. 

83-90.) 

48. On the account current under a general heading "Individual 

Indian moneys'' are to be subheadings "Rentals," 
"Land and timber sales," or such other similar sub- 
heads as may be appropriate, and "Bank accounts." 

49. All individual Indian moneys and special deposits which come 

into the custody of a disbursing officer (including 

Entries of receipts _ . _ . J < , ° 

of individual Indian credits of interest upon individual accounts) must be 
shown upon the "Report of miscellaneous funds 
received," and included in the "affidavit" of the account on which 
reported; but in the "Subsidiary cash account" will be shown only 
funds received in cash and instruments payable to order of the officer. 

50. For the individual bank account of each Indian the disburs- 
^ ing officer shall keep a complete record in ledger form 

in a loose-leaf indexed binder. (Form 5-142 and 
5-142b.) Officers must place the account of each Indian on a separate 
sheet, and will find it convenient to show on the page the date of the 
depositor's birth and the balance at the end of the quarter according 
with the balance shown on the "Abstract of individual Indians' bank 
accounts;" this procedure will obviate the necessity of a triplicate 
abstract. (See Par. III.) 

51. With each bank the officer must keep in ledger form a consoli- 

dated account, entering daily transactions and using 
counl s ° lldated ac " ^ as a cashbook. By ruling an additional column on 

the ledger page, and entering the number of each 
check drawn, the officer can use this account also as a register of 
checks (see par. 153) ; if the officer uses this account as a check register 
he may insert in the column for "Memoranda " the name of the Indian 
and the number of his account or merely the number of the account. 

52. The name of a lessor, grantor, depositor, or heir who has died 

will, with the notation "deceased," be carried on 
grfntorTetc. less ° rs ' vouchers and on records of the officer until the heirs 

have been legally determined. Upon the determina- 
tion of the heirs, the officer will change his entries and transfer any 



12 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



funds in proper proportion to the credit of the heirs, citing the deter- 

Authorit to sub muia ^ on °f h eu * s > an( l, if moneys are on deposit in 
stitute names of bank, furnishing the bank with a copy of the deter- 

heirs for decedent. . i i • i m i 

mination. On the voucher on which an officer sub- 
stitutes the names of heirs for the name of the decedent, a proper 
reference must be made to the determination. However, on the 
voucher covering the sale of land of a deceased Indian (see par. 74) , 
whose heirs have been legally determined, the names of the heirs need 
not be shown until some part of the proceeds are deposited to the 
credit of or paid to an heir. The first voucher on which such deposits 
or payments appear, and all subsequent vouchers, must show the 
names of all the heirs, and the amount to which each is entitled must 
be accounted for opposite his name. 

53. Until the heirs of a deceased Indian have been legally deter- 

mined or the disbursing officer has obtained specific 
Indians! ° f deceased authority, he shall not, except as authorized in para- 
graphs 10 and 56 of these regulations, in any way turn 
over or pay to any person or persons any sum of money belonging 
individually to the decedent. 

54. When payments are made per capita from rolls upon which 

appears the name of a deceased Indian whose heirs 

Shflros of doccflscd 

Indians in tribal and have not been determined, the share shall be deposited 
in bank as individual Indian money to the credit of 

the estate. 

55. The per capita shares of minors, incompetents, and others, when 

so directed, may be deposited in bank to individual 
incom^ent8™etc° rs ' credit. For instructions as to how such deposits shall 

be shown, see paragraphs 107 and 119. Such de- 
posits, and also those covered by paragraph 54, shall be reported on 
the abstract of disbursements. 

56. If the heirs of a deceased Indian whose name appears on a 

per capita roll have been determined, however, they 
Indian? wkotw bSSn snan receive the share in proper proportions, and 
nfined. been deter " 011 the ron under " Remarks" the serial number 

and the date of the determination shall be entered. 

57. Every lease of an allotment (for agriculture, grazing, mining, 

or for any purpose whatever), must, when submitted 
Rentals. f or approval, be accompanied by Form 5-395 or 

Liability card. Form 5-1 54q, as appropriate, bearing the data 

which the form requires. 

58. Funds received from leases are to be reported on the " Schedule 

and voucher for individual lease money "(Form 5-286, 
re?eiie&°if YeSS? 5-286a, and 5-286b) hereafter referred to as the lease 

voucher, and entered on the Account current under 
u Individual Indian moneys" as "Rentals." 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



13 



59 Mining leases are not to be confused with agricultural leases in 
numbers, lists, or totals. On the lease voucher each 

Mining leases not , . , , -, i 

to be confused with sort ol lease is to be carried separately and so shown 

agricultural leases. ,1 a x. ± jj/j- ± ±- 

on the Account current under different captions. 
(See par. 75 for suggestions.) 

60. A lease voucher must be furnished with each Account current 

so long as any sum remains to be received by the officer 
wheTlubnEd'. on anv lease, whether or not the sum be due. If no 

payments are due, no balances have been brought 
forward from an earlier quarter, no collections are to be taken up, 
and there have been no delinquencies or cancellations, the officer will 

place no entries upon the voucher, but will write 

No tr3.nsRCti.ons*" 

conspicuously across the face "No transactions." 

61. Upon the voucher, leases are to appear in numerical order; 

no two leases at any agency are to have the same 
f es n i« JJ^^hll" number. For each lease the voucher must bear all 

cal order on voucher. 

the data for which the form and these regulations 
voucher to be ac- call. When a lease has expired and its proceeds have 
written and fuUy been disposed of, all reference to it will be omitted 
from the voucher. 

62. The first voucher submitted after a lease has been approved 

must show in the column for "Remarks" the date of 
Date of approval, approval. When any payment is made before the 
Payments received lease is approved, the payment must be reported on 

before lease ap- . 

provai. the next lease voucher with a statement under "Re- 

marks" that the lease is unapproved and giving the 
date the lease was submitted for approval. 

63. The first voucher submitted after a lease has been disapproved 

or canceled must show in the column for "Remarks" 
tion a o5 disapproval!" the f act °f disapproval or cancellation and the number 
and the date of the authority. 

64. When a payment has been due and unpaid for 32 days it is 

delinquent. Delinquencies must be reported imme- 

Delinquency. . . . x , .. 

diately by letter to the Commissioner of Indian 

Report. . , . . , . , i 

Aiians and some action in the premises recommended. 
If a delinquency exists at the end of a quarter, the voucher must show, 
in the column for "Remarks," the fact of delinquency and the date 
of the letter in which it was reported to the Commissioner of Indian 
d iin uencie set J ^ n?a ^ rs j under "Amount delinquent" the total 
tied otherwise than amount then delinquent must be entered. Subse- 
quent vouchers must continue to show the delinquen- 
cies until they have been met; if a delinquency is settled in any other 
way than by payment, the next voucher must cite the authority for 
such settlement. 



14 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



65. If the consideration for a lease consists wholly of improve- 

ments, or of a share in a crop, the lease will not appear 
Lease for improve- m the voucher unless cash is received in lieu of im- 
ments * provements, in which event the cash must be re- 

ooSddmtitoS°Si im- ported on the voucher, and the column for 1 1 Remarks " 
provements, etc. must show <<p rocee( i s crop rental," "Cash in lieu of 

improvements," etc., as may be appropriate, and the 
authority for accepting the commutation, as "By terms of lease," 
or the file number of the letter conveying special authority. 

66. The regulations governing leasing of restricted allotted Indian 

lands for mining purposes, of September 3, 1912, and 
Advance royalties; amendments thereto, provide for the collection of 
peHcre[ e cash in'iiei advance royalties, annual gas royalties, and, under 
da/per 1 we8 10 wfiie certain circumstances, for cash in lieu of mining 
cTppedr^canceHa- operations, an annual rental of $1 per acre, $10 per 
tion fee * day per well while a well remains uncapped, $1 can- 

cellation fee, etc. These collections belong to the 
lessors. They are to be accounted for on the lease vouchers (see par. 
58), and are not to be confused with "Royalties" (see pars. 69 and 
70), or with "Filing, assigning, or modifying fees." (See par. 67.) 

67. Under the regulations of September 3, 1912, governing the 
Fees for nun- as l easm S °f restricted allotted Indian lands for mining 

signing, and modify- purposes, and amendments thereto, certain fees for 

ing mining leases. L . . . . . , 

filing, assigning, and modifying mining leases are pro- 
vided for. These fees do not belong to the lessors but are to be used 
in defraying expenses incident to leasing for mining purposes. They 
are to be taken up on the lease voucher (see par. 58) 
taken C up e . r ° n wMch opposite the number of the lease to which they per- 
tain and the "Remarks" column must show clearly 
just what the collection covers. 

The lease voucher must show these fees under an improvised cap- 
tion, " Expense account mining leases." The aggregate of these fees 
must be dropped from the voucher on which their receipt is shown 
and taken up on the Account current, under the same heading, to be 
carried until expended on proper vouchers. 

68. A royalty voucher must be submitted with each cash account 

so long as there is any royalty on hand at the begin- 
mittcd? t0 be sub " ning of or received during the period covered by the 
account. 

69. Royalties from mining leases are to be reported on the " Sched- 

ule and voucher for royalties, etc." (Form 5-154-0 
(leading sheet) and Form 5-154-0 (final sheet).) 

70. By the term " Royalty," in connection with mining leases, is 

meant a certain per cent of the mineral produced, the 
tera^Boyaity/' the total amount thereof being undeterminable until the 
total production has been ascertained. 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



15 



71. Regulations concerning lease vouchers apply to vouchers cover- 
ing royalties from mining leases, except when obviously inappropriate. 

72. All royalties (see par. 69) are to be carried to the Account 
Royalties on Ac- current under the caption " Royalties on production 

count current. 0 f ^ gas> coa l ? e tc." 

73. Each payment of royalty must be covered by the payer's cer- 

tificate on Form 5-154-K or Form 5-154-L. To 
aiSls" ficatesforroy " tne original royalty voucher must be attached the 
original of said certificate. 



SALES VOUCHER. 

74. Moneys received by a disbursing officer on account of any 

sale of land which has been allotted to an individual 
sai L es nd and tImber Indian (original allotment or inherited allotments), 

or on account of any sale of timber from such land, 
will be reported upon the " Schedule and voucher for land and timber 

sales" (Form 5-319) hereafter called the " Sales 
eristo^efubmitted! voucher." For every quarter in which an officer has 

on hand any moneys of the character indicated in this 
paragraph, has received any such money, or any payment of such 

money is delinquent, he must submit a sales voucher 
complete? must be w i tn his Account current, placing on the voucher, 

accurately and completely, the data for which it calls. 

75. If an officer has received proceeds both from sales of land and 

from sales of timber he shall separately list and total 
saSo be m separSed! the proceeds from each of the two kinds of sales, 

carrying each total as a separate item to the Account 
current. Proceeds of the two sorts of sales can be listed separately 
most conveniently by listing all sales of land on one copy of Form 
5-319 under the caption "Land sales" and listing all sales of timber 
on another copy of the same form, under the caption " Timber sales." 

76. If a sale is made upon deferred payments, the liability card 

(Form 5-403) must, under " Remarks," show the 
iiabu?t y r card. ayment amount of the initial payment; and one copy of this 

card, completed in every particular, must be sent to 
the Commissioner of Indian Affairs when the sale is submitted for ap- 
proval. The following will illustrate how the card should be made up : 

J. 0. file No. 128426-1910, Yankton Agency; sale No. 28. 



Date due. 


Principal. 


Interest. 


Amount 
taken up. 


Quar- 
ter. 


Year. 


Remarks. 


July 1, 19121 






$1,000.00 


2 


11 


Initial payment. 

] Total consideration, 
\ $4,000; interest, 6 
1 per cent. 


July 1, 1913 


$1, 000. 00 
1,000.00 
1,000.00 

3,000.00 


$180. 00 
120.00 
60.00 








July 1, 1914 








July 1, 1915 

















1 The interest due July 1, 1912, could not be inserted, as the date on which the sale would be approved was 
not known. In making up these forms this particular line should therefore be left blank, except as to date. 



16 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



77. If there have been sales of land not only upon approval of the 

Secretary of the Interior but also after the Secretary 
saies pa after d approval nas removed restrictions on alienation upon condition 
irorSv^ ricttons that proceeds of sale shall be paid to the disbursing 

officer, sales of the latter sort are to be listed on the 
sales voucher separately, with appropriate captions and notations. 

78. The file number of the letter approving a sale or removing re- 

strictions must be cited in the appropriate column of 
res^ondencl t0 cor " the sales voucher; authorities for direct payments or 

for deposits to the credit of persons other than those 
named as grantors must be noted under u Remarks." 

79. The sales voucher which first reports a sale after restrictions 

have been conditionally removed (par. 77) must be 
cate nrC when S re"ric- accompanied by a signed statement of the purchaser 
affiiauy* removed!" stating the purchase price, the terms of sale, and the 

amount already paid, and if sale was upon deferred 
payments by Form 5-403, appropriately filled out. 

80. If any sum arising out of a deferred payment remains due and 

unpaid 32 days, a delinquency will exist which must 
defend payments? 1 be immediately reported by letter to the Commis- 
Report< sioner of Indian Affairs and some action in the 

Entry of deiin- premises recommended. If a delinquency exists at 
vXher. ° n sales the end of a quarter, the sales voucher must bear a 

concise statement of the facts, action taken thereon, 
and the date of the letter in which the delinquency was reported. 
The delinquency is to appear upon each subsequent voucher until 

it has been discharged ; if it is settled in any manner 
iinquency? nt ° f de " otner tnan DV payment, the voucher must refer to 

the authority for such settlement. 

81. If a sales voucher carries sales of timber, there should be 

securely attached to the voucher the certificate of 

Certificates of pur- i • 

allotted °iands ber ° n eacn purchaser, showing how much money and no 
more was paid by him to the officer in charge during 
the period covered by the account for timber purchased or advances 
on timber contracts on individual Indian allotments. These certifi- 
cates should show advances and actual payments for timber separately 
and should also show, so far as the records of the purchaser will per- 
mit, the amount to be credited to each allotment. The officer in 
charge shall see that the certificates give all details which from his 
knowledge of the conditions are practicable. 

82. If from the proceeds of timber sales deductions are made to 

meet expenses of scaling:, etc., the deductions must 

Deductions from r °' 7 . . 

proceeds of timber appear on the sales voucher under an improvised 
heading, " Timber expense account." Net receipts 
only will be credited to individual Indians; the aggregate amount 
deducted will be dropped from the sales voucher on which receipt is 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



17 



shown but taken up on the Account current under the caption " Tim- 
ber expense account," and so carried until expended upon proper 
vouchers. 

83. Upon the sales voucher are to appear items received as ''Special 
deposits" (see par. 47) in connection with sales of 
special deposits, allotted land. Although upon a contingency these 
Not to be confused funds will become individual Indian moneys, they 

with individual In- . . ; t 

dian moneys. must not be treated as individual Indian moneys 

before that time. 

84. At no time will any officer cover special de- 
into 0t Treasury. overe(i posits into the Treasury unless specifically directed to 

do so. 

85. Instruments of exchange submitted for the purposes indicated 

in paragraph 47 must be drawn to the order of the 
P ayS?e ai to e officer. be disbursing officer, and not to the order of the Com- 
missioner of Indian Affairs. 

86. Officers will place special deposits to their official credit in a 

bank bonded, according to paragraph 133ff, adequately 
deposits" ° f special to protect these funds. If no such depository is avail- 
able, the officer shall make deposit in the Treasury 
of the United States. 

87. Upon the Account current officers will show special deposits 

in a separate column until thev dispose of these funds 

Special deposits f- . . . . A 

upon Account cur- by making deposit to the individual credit ot Indians 
(see par. 101), by paying the funds directly to Indians 

under appropriate authorities, or by returning them to the original 
remitters; so soon as a transaction in which these 

of ™ciai e deposit? funds have accrued will permit, the officers must dis- 
pose of them in one of the three ways mentioned, 

except as otherwise provided under paragraph 102. 

88. When the event of the transaction is such that funds are to be 

returned, the officer may make payment to the 
teS? tum t0 renut " remitter in cash, taking receipt in duplicate and at- 
taching the original to the sales voucher which shows 
the payment; or he may draw his official check to the order of the 
remitter, entering on the proper sales voucher, under "Remarks," 
the number and date of the check and the name of the depository on 
which drawn. The aggregate amount returned during a quarter to 
remitters must be shown as disbursements on the Account current, 
and on the Abstract of disbursements under the caption "Special 
deposits." 

89. On the sales voucher (Form 5-319) the two subcaptions 

"Belonging to individual Indians" are to be disre- 
diMegafded" sofform garded; all proceeds of sales carried on this voucher 

at the beginning or at the end of the quarter will be 
shown in the appropriate column under "Deposits with bids." 
3786°— 13 3 



18 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



90. If from this voucher payments are made directly to Indian 
grantors or heirs, the aggregate thereof must be 
Account current, shown on the debit side of the Account current under 
" Special deposits" on a separate line, opposite the 
notation "Paid directly to Indians," and reported on the Abstract of 
disbursements under the same heading but separately from the funds 
returned to unsuccessful bidders. 



Pupils' moneys. 



PUPILS' VOUCHER. 

91. Any money belonging to a pupil of an Indian boarding school, 
as a pupil rather than a member of his tribe, in or 
coming into the custody of the disbursing officer of 

the school, except as provided in paragraph 129, must be reported 
on the "Schedule and voucher for individual pupils 7 money" (Form 
5-284), known as pupils' voucher, and reported on 

Pupils' voucher. L L T . , 1 

the Account current as Individual Indian money — 

Pupils'." 

92. A pupils' voucher must be submitted with each account unless 
no such funds are included in said account. 

93. An officer may hold pupils' money in his official account, dis- 

bursing it in accordance with paragraph 11, on in 
its^ e ndexpe 0 nd?t e u P rel". accordance with special authorities he receives, or he 

may deposit them under paragraph 10 Iff, and approve 
checks under the authority of paragraph 11, or in compliance with 
special authorities. 

94. When convenient a pupil should receipt on the voucher for each 
cash payment when made to him. However, he must not receipt on 
the voucher until after the amount for which he is to receipt has been 
entered thereon when his signature should be affixed opposite thereto. 

95. If at the time of a cash payment it is inconvenient to secure 
the pupil's signature on the voucher, the same should be taken on 
Form 5-927. 

96. If two or more cash payments are made to the same pupil 
during a quarter on the voucher, each must be listed separately and 
on a separate line. When it is convenient a pupil's receipt should be 
taken on the voucher after he has receipted on Form 5-927, and the 
latter receipt returned to him. In such cases, if two or more payments 
have been made to the same pupil during the quarter, for which 
cash receipts on Form 5-927 have been t aken, the cash receipt entries 
on the voucher covering these items should appear as follows: 



Amount 
paid. 


Date of 
cash pay- 
ment, etc. 


Signature. 


$20. 00 
13.50 


Julv 20 
Sept. 31 

$33. 50 


Marion Taylor. 



The amount receipted for should appear under the dates of payment. 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



19 



97. If a pupil's receipt for cash payments is not secured on the 
voucher, the original receipts on Form 5-927 must be submitted with 
the original voucher and clearly identified in the " Remarks" column. 

MISCELLANEOUS VOUCHER. 

98. Except interest on bank accounts (par. Ill), all moneys 

which belong to individual Indians or which through 
^Miscellaneous inon- being special deposits (par. 47) may become individual 

property, and which do not come within the classes 
voucher? 11 aneous already described, must be reported on the "Schedule 

and voucher for miscellaneous individual Indian 
^source to be indi- money » (F 0 rm 5-140), hereinafter referred to as the 

miscellaneous voucher. Upon this voucher the source 
of each item must be clearly indicated. 

99. For each item entered on the miscellaneous voucher as received 

c fflcateof a -or a cer ^ mca ^ e ^ s ^° De attached, signed by the person 
' who made the payment to the disbursing officer, 
showing how much, for whom, and for what purpose the payment was 
made; but this certificate is not necessary if the course of business in 
the transaction is such that the Commissioner of 
not V ?equired. ficate is Indian Affairs already has information concerning 
details, as when the officer receives Treasury warrants 
for shares in trust funds or for other per capita payments, when the 
officer receives individual funds by transfer from another disbursing 
officer, etc., also a certificate is not required if the voucher is sup- 
ported by other documents which conform to a well- 
Data where cer- , , , 1 

tificate is not neees- defined and accepted trade usage; but where a cer- 
tificate is not required the miscellaneous voucher 
must bear the dates and the numbers of the auditor's settlement or 
other information which will identify the transaction. 

100. If any part of the receipts are to be deducted for expenses, as 

for rounding up, branding, and shipping beef cattle, 
tor e?pe 1 nses. educted the voucher must show the deduction under the cap- 
tion " Expense account for (state particular 

object) " and as credits to individual Indians only net receipts. The 
aggregate amount deducted from all items must be dropped from the 
voucher on which the receipt is shown and taken up under the same 
caption on the Account current, to be carried until expended on proper 
vouchers. 

DEPOSITS TO CREDIT OF INDIVIDUAL INDIANS. 

101. Immediately upon the determination of any funds in the 

hands of a disbursing officer as the property of an 

Immediate deposit . P i • i 

to credit of individ- individual Indian, the funds must be deposited to the 

ual Indians. . ±_ . _ 

Indian s credit m a bank bonded to the United States 
(par. 133 ff), unless under paragraphs 8, 10, 11, 12, 13, 16, 33, 34, 38, 



20 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



and 56 the officer has authority to pay the funds directly to the Indian 
owner; in the latter event the officer must make immediate payment. 

102. Notwithstanding paragraph 101, the Commissioner of Indian 

Affairs may, upon application of a disbursing officer 

Authority to de- -it t • n i 

credit to oflicial accompanied by a complete justification, e. g., that 
receipts are too small to warrant a bank giving bond, 
authorize the disbursing officer to deposit individual Indian money to 
his official credit. For any individual Indian moneys so carried an 
officer must comply with paragraphs 126 and 161. 

103. No funds belonging to an individual Indian shall ever be held 
a ■ without official accounting or ever be deposited to 

No individual . ° . r . 

funds to officer's per- personal credit (i. e., otherwise than to official credit 

SOU3.1 ftCCOUllt etc 

according to paragraphs 101 and 123), by any dis- 
bursing officer or by any other officer or employee of the Indian Service. 
Violation of this prohibition will be cause for dismissal. 

104. If any voucher, other than pupils' voucher and the abstract of 

bank accounts, shows that at the end of the quarter 

Explanation for A 

individual ^money the officer had on hand a balance oi $10 or more be- 
longing to an individual Indian or to an estate, and, if 
he has not received special authority under paragraphs 101 or 123, he 
must attach to each copy of the voucher his signed explanation for 
each item of his failure to deposit to the Indian's credit, or otherwise 
to make disposition according to these regulations. 

105. Deposits in bank to the credit of individual Indians may be 
Time deposits or made either subject to check countersigned by the 

open accounts. officer or for a definite time, accordingly as the In- 
dian's circumstances make the more desirable. 

106. If an Indian desires to change any or all of his funds from an 
ch n f o o en °P en accoun t to a time deposit, a check will be drawn 

account to time de- for the amount, signed by the Indian, countersigned 
by the disbursing officer (the disbursing officer is 
hereby authorized to countersign such checks), and presented to the 
bank, which will then issue a proper certificate of deposit. The dis- 
bursing officer will in his accounts consider this a ' ' Transfer at agency " 
(see par. 127), and both the officer and the bank will make appro- 
priate entries on their records. 

107. Hereafter deposit slips covering deposits in bank to the credit 

of individual Indians or estates will not be required. 
depo 1 sit d f U rom vouduf. I n ^ eu thereof there must be attached to each original 

and memorandum voucher from which such deposits 
are made a schedule showing all the transfers to individual Indians' 
bank accounts from that voucher and from that voucher alone. This 
schedule should be prepared substantially as follows: 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



21 



(A) Transfers from voucher 2, lease voucher, to the abstract of bank accounts, at 

agency, during the quarter ended , 191-. 



Lease 
No. 


Lessor. 


Amount. 


Account 
No. 


Total. 


840 
845 
934 
1728 
2527 


John Blackbird 


$40. 00 
22. 00 
38. 00 
55. 00 
62. 00 


1170 
243 


S40. 00 


Iron Trap 


do 




do 






do 




177. 00 
217.00 













(B) Transfers from voucher 3, annuity roll, to the abstract of bank accounts, at 
agency, for quarter ended ■ , 191-, 



Annuitant. 



Account 
No. 



Green Eyes (deceased) . 
Black Eyes (deceased). 

Iron Trap 

Black Hawk 



232 
111 
793 
40 



Total. 



108. If the provisions of the last preceding paragraph are carefully 

followed and all the deposits from the voucher to be 

3Ianner showing 1 - . \ ' 

deposits on Abstract placed in a single individual bank account are listed 

Bank Accounts. _ 

together (see Account 243, Iron Irap), the deposits 
may be indicated on the abstract of bank accounts in a single line, 
and the sample bank account on the reverse of Form 5-1 20a (final 
sheet) ignored as to the method of showing deposits, i. e. : 
Account 243. Iron Trap, rentals $177 

109. If a disbursing officer receives funds belonging to an estate 

the heirs to which have not been determined, he is 
bdo!S!£ 8 to Site.* 8 t0 deposit the funds to the credit of the estate, unless 

he has received other instructions from the Commis- 
sioner of Indian Affairs. 

110. Each account in each bank must have a distinctive number; 

if an Indian has both a time deposit and an open 

Consecutive num- L r 

bers^jor bank ac- account, his accounts should have separate numbers, 
but if they bear the same number, the time deposit 
should be designated by adding the letter A as suffix to the number. 
If several banks are used as depositaries, the first account in the 
second bank must have so high a number that all future accounts in 
the first bank may have consecutive numbers in an unbroken series. 

The number of an account must appear upon all 

Number of ac- • -i 

count to appear on checks, statements ol account, and the ledger record 

3.11 ptipors 

of the disbursing officer (see par. 152). 



22 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



111. After being deposited in a bank according to paragraph 101, 
„ , . , funds, lose their identity as "Lease," "Land and 

Funds in bank are J 1 

no longer designated and timber, Miscellaneous, etc., and are to be 

by SOUTC6. 

reported upon the "Abstract of bank accounts" 
(Form 5-129), which, in duplicate, must accompany the Account 

current for each quarter in which there are any funds 
Accounts! 1 ° f Bank m banks to the credit of individual Indians or any 

transactions in connection therewith. The accounts 
in each bank must be grouped together and arranged in the order 
of their account numbers. 

112. A recapitulation and analysis of the Abstract of bank accounts 

must be made upon the final sheet of the abstract 
ab?S! tulation ° f (Form 5-1 29a). This recapitulation must show the 

exact totals carried to the Account current under the 
caption "Individual Indians' bank accounts." 

113. Disbursing officers must state all interest credits (see par. 

149ff) separately on the Abstract of bank accounts, 
interest credits. show the total of such credits as a separate item 
under bank accounts on the credit side of the Account 
current, include the total interest in the "Report of miscellaneous 
funds received," and in the affidavit, but it should not be included in 
the subsidiary cash account. 

114. If a check drawn against an individual Indian's account is 

lost, a duplicate check may be issued only in accord- 

Duplicate checks. ; . 1 ^ nnn J J 

ance with .borm 5-266. 

115. When a check for individual Indian money drawn against the 

official account of a disbursing officer or against the 

Outstanding 

checks for individual account of an individual Indian in a bonded bank 
shall have remained outstanding and unpaid for a 
period of two full years and no duplicate check shall have been 
requested in accordance with the provisions of paragraph 114, the 
disbursing officer then in charge of the agency shall notify the bank 
to stop payment thereon and shall withdraw the amount, by a check 
payable to himself, citing this paragraph as his authority. The 
amount shall be taken up in his cash account under the caption 
"Individual Indian money — Outstanding liabilities." Each account 
containing any funds under this caption must be supported by a 
schedule giving for each check the name of the payee, the number 
and amount of the original check, and the number of the account, 
voucher, quarter, etc., in which credit was originally claimed for the 
disbursement. (This schedule will serve as notice to the Auditor for 
the Interior Department that the account in which credit was orig- 
inally claimed should be relieved.) 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



23 



116. If the original check is presented to the bank subsequent to a 

transfer of funds under paragraph 115, the bank will 
sentattono?chec£! e " re ^ er the claimant to the disbursing officer who, after 

satisfying himself that the claimant is entitled to the 
amount thereof, shall take up the check, issuing therefor his own 
official check and crediting himself on the schedule with a correspond- 
ing disbursement from ''Individual Indian moneys — Outstanding 
liabilities/' citing this paragraph as his authority and attaching the 
original check thereto. If paid to any other than the original payee, 

satisfactory evidence as to the correctness of such 

Outstanding . i-in tit //-x 

checks when depos- payment must be submitted with the schedule. (Out- 

ited with the Treas- 1 , . , , , . . , . . , , T , . 

urer of the United standing checks drawn against individual Indian 

States. 

moneys deposited with the 'United States Treasurer 
are governed by Treasury regulations and must not be confounded 
with those covered by pars. 115 and 116.) 

117. When a solvent bank has ceased to be a depositary for indi- 

vidual Indian money and a disbursing officer is in- 

Outstanding _ , : .., » , , .. , 

checks when bank structed to withdraw the lunds on deposit m such 

1ms ccftsod to 

depositary of indi- bank, he shall leave a sufficient amount on deposit to 
cover all outstanding checks, and no interest will be 
required on money so left on deposit. However, after a check on 
such bank has remained outstanding and unpaid for a period of two 
full years from the date of the check the amount must be withdrawn 
by the superintendent and accounted for in accordance with para- 
graphs 115 and 116. 

118. In case a bank in which individual Indian money is deposited 
t n d • n - Decomes insolvent, the disbursing officer, when he has 

checks for* Individ 8 - collected the amount outstanding from such bank, on 

ual Indian money , T , . 

against insolvent de- account ot such individual Indian money, must ac- 
count for all collections covering outstanding checks 
in accordance with paragraphs 115 and 116, regardless of the dates of 
the checks. 

119. When a voucher is cleared by deposits in bank to the credit of 

individual Indians, or estates, the aggregate of such 
on E aSount Sent! deposits should appear on the debit side of the account 

current as 4< Transfers to bank accounts" and on the 
credit side, under the caption 11 Individual Indian moneys — Bank 
accounts," as a separate item, opposite the memorandum "Transfers 
from " (the voucher from which transferred). 

120. On the credit side of the account current the deposits from no 

two vouchers may appear on the same line. The dis- 
Annmty s ares. b ursm g officer will remember that deposits of this 
nature are not disbursements, and they should not appear on the 
Abstract of disbursements. If he deposits shares from a tribal roll, 



24 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



however, he will take credit upon the Abstract of disbursements, at 
the same time making on the Account current the entries indicated 
above. 

121. Under no circumstances must credit be taken for amounts in 

transit to banks for deposit to the credit of Indians. 

Amounts not to be x 

dropped on vouch- JNo amount should be dropped irom a lease, land and 

ers or transferred on . ,, . . 

Account current timber sales, miscellaneous, annuitv roll, or other 

while in transit. . ' . _ ' _ . J . ' _ . 

vouchers as deposited to the credit ol an Indian, nor 
should such amount be dropped from the corresponding column on 
the Account current as transferred to Bank accounts until the deposit 
has been made and the amount taken up on the Abstract of bank 
accounts. No individual Indian money may be shown on the Account 
current as "In transit. 7 ' 

122. Except according to paragraphs 8, 10, 12, 13, 16, and 115 to 

118, inclusive, a disbursing ofhcer is not permitted to 
funds fronTbank. ° f withdraw any money deposited to the personal credit 

of an Indian except when specially authorized by the 
Commissioner of Indian Affairs. 

123. If for any reason a disbursing officer is authorized by the 

Commissioner of Indian Affairs to withdraw from a 
to E wTt r hd?aw? th ° rity bank all or any part of funds on deposit to the credit 

of individual Indians and to place them to his own 
official credit, he will draw one check for the aggregate amount and 
Procedure attach a signed copy of the authority under which he 

acts, together with a schedule showing the numbers 
of the accounts, the names of the Indians, and the amount belonging 
to each, delivering these documents with the check to the bank. He 
will then enter upon the debit side of the Account current the aggre- 
gate amount transferred opposite the notation " Transferred to dis- 
bursing officer's official credit." These funds will then be taken up 
on the credit side of the Account current under the caption " Individual 
Indian money — Bank accounts, temporarily to disbursing officer's 
official credit," opposite the notation " Transferred from bank ac- 
counts." These transactions must not be reported on the Abstract 
of disbursements. Upon the Abstract of bank accounts he will cite 
the authority opposite each amount and in the column for " Remarks" 

he will place appropriate notations. He will carry 

Abstracts of rri j 

amounts held to of- the amounts so withdrawn to the miscellaneous 
voucher (par. 98), taking each up opposite the owner's 
name and designating it as u Transferred from bank accounts." 

124. An authority to approve checks against an Indian's bank 
t . f account may be construed to authorize payment to 

thority to approve the Indians by the officer's official check in the same 

checks. 

amount. 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



25 



125. If a necessity arises for withdrawing funds on deposit to the 

credit of an Indian, except as provided in sections 10 

Request for au- . • ,., , , ;1 T , 

tnority to withdraw and 16, and it is impossible to secure the Indian s 
signature to a check, the disbursing officer shall sub- 
mit a request in duplicate for authority to sign checks against said 
deposit. 

126. If, by withdrawal from individual accounts or otherwise, an 

statement of omcer nas *° n * s omc i a l credit individual Indian 
banks^ having indi- moneys, he must, in his statement of public funds, 
eys on officer's of- show what bank or banks have received these deposits 

flclal account. 1 . „ . . 

to his official credit. 

127. If any sum is transferred from one account to another account, 

under the jurisdiction of the same disbursing officer 
count n to e a S ccount. ac " by the officer's check (according to a procedure similar 

to the outline given in par. 103), instead of by the 
Indian depositor's check (e. g., to the accounts of persons who have 
been determined as heirs of a deceased depositor), the transaction 
shall be designated as " Transfer at agency." 

128. The aggregate of all " Transfers at agency" must appear as a 

separate item on both the credit and debit side of the 
Account current; these transactions will not appear 
on the Abstract of disbursements. 

129. When a disbursing officer transmits to another disbursing 

officer any individual Indian moneys (see pars. 12 
dJbur n S taTofficer t s her and 16) the transmitting officer will show as " Trans- 
fers to other disbursing officers" only funds for which 
the receiving officer will account, i. e., cash and instruments payable 
to order of the receiving officer. The receiving officer will describe 
such funds as " Transfers from other disbursing officers." If an 
instrument is drawn payable to the order of a person not a disbursing 
officer, the transmitting officer will consider the item an ordinary 
disbursement and not a transfer, and the receiving officer will not 
account for the item unless the Indian owner of the instrument 
delivers the proceeds to him; for funds so delivered the receiving 
officer will account as " Voluntary deposits for safe-keeping," and he 
will dispose of them in accordance with other paragraphs of these 
regulations. 

130. Both the transmitting and receiving officers must place ex- 

planatory notations, citing as authority paragraph 12 
on B ?iuc e £ewf r etS. sfer8 or 16 of these regulations and stating names of agen- 
cies, opposite the Indians' names on vouchers and 
abstracts upon which funds that have been transferred are dropped or 
taken up. 



26 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



Entries of receiv 
ing officer. 



131. The aggregate amount of funds which, according to para- 
graphs 12 and 16 (see also par. 129), an officer receives 
in a quarter from other officers must be shown as a 
separate item on the 1 1 Report of miscellaneous funds 
received," under the designation "Tranfers from other disbursing offi- 
cers," and they will also be included in the affidavit and subsidiary 
cash account. 

schedule of trans- 132. A schedule of transfers of every kind must be 
officer b an h d fr^nfoile securely attached to each copy of the account current, 
in the following form: 



officer to another. 



Schedule of transfers of individual Indian money at 

, 191- 



Agency for the quarter ended 



TRANSFERS FROM OTHER DISBURSING OFFICERS. 



Where taken up. 



Amount. 



From Agency, for— 

Emily White Dog 

From Agency, for— 

Winnie Heck 

John Heck 



No. 18, voucher 6 

No. 7, voucher 6. 
No. 8, voucher 6. 



$150.00 



75.00 
100.00 



325.00 



TRANSFERS TO OTHER DISBURSING OFFICERS. 



To 



Agency, for- 



Red-bear, from lease 642 

To Agency, for — 

Red-dog, from bank account 5412. 



$200.00 
500.00 
700.00 



TRANSFERS UNDER SAME DISBURSING OFFICER FROM ONE BANK ACCOUNT TO 

ANOTHER. 



From— 


Bank 
account. 


To— 


Bank 
account. 


Amount. 


John Longhorn 


2312 
2312 
1414 
1212 
1212 


Hattie Longhorn 


2642 
672 
1213 
2244 


$25.00 
50.00 
75.00 
25.00 
35.00 


Do 


Henry Good 


Silas Bighorn 


Antuk 


Goodelk 


Goodelk 


Do 


Disbursing officer's official credit No. 6, 
voucher 4. 


Total 




210.00 











I certify that the above is a full and complete statement of all transfers of " Individual 

Indian moneys" at Agency, for the quarter ended , 191-. 

, Disbursing Officer. 



BANKS OF DEPOSIT FOR INDIVIDUAL INDIAN MONEYS. 

133. Deposits in banks to individual Indians' credit shall be 
Bonds. made only in designated banks and under the pro- 

ith Sl | p a p? o b v e k d Section of bonds which have been approved by the 
Mids. Secretary of the Interior. (36 Stat. L., 856.) 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



27 



134. When a disbursing officer expects to have any individual 

Indian moneys to deposit, he must issue timely invita- 
naun^bankL desig " tions to all banks, both State and national, in reason- 
able proximity, to submit proposals of the rates of 
interest they undertake to pay upon open accounts and upon time 
deposits, forwarding to the Commissioner of Indian Affairs such pro- 
posals as he receives and making recommendations concerning the 
proposals he considers most advantageous. 

135. Taking into consideration particularly the convenience of the 

Indians, the financial condition of the proposing 
banks! 8 for selccting banks, and the rates of interest offered, the Secretary 

of the Interior will designate a bank or banks which 
may receive deposits of individual Indian moneys. No bank will be 
considered for designation as a depositary unless it has been in suc- 
cessful operation for one year and has accumulated a surplus equal to 
10 per cent of the capital stock. 

136. Thereupon the disbursing officer will secure from each desig- 

nated bank a surety bond (Form 5-020) executed 
bonds! cu 41 on ° f m triplicate, with all blank spaces filled, and accom- 
panied by a copy of the resolution of the directors of 
the bank empowering its officers to execute the bond (Form 5-020a) . 

Officers must see that only exact corporate names 
na^e aC requi C rea\ orate are use d f° r principals and sureties which are cor- 
porations. 

137. If important erasures, alterations, or interlineations (e. g., in 

names of officers or of agency, in date of execution, 
tions^etc!' altera " amount of bond, rates of interest, etc.) occur upon 

bonds, renewal certificates, or accompanying papers 
which have been signed under seal, a certificate signed under seal by 
both principal and surety must be furnished, to the effect that the 
changes, so described that they may be absolutely identified and 
located according to the lines in which or between which they appear, 
were made with their knowledge and their entire concurrence. 

138. If a surety company is offered as sole surety upon a bond, the 

company, to be acceptable, must have compiled with 

Surety coinp«iiiies« %/ * x x 

the provisions of the act of August 13, 1894 (28 Stat. 
L., 279), as amended by the act of March 23, 1910 (36 Stat. L., 241), 
by qualifying to act as sole surety on bonds in matters affecting the 
United States. In submitting a bond upon which a surety company 

appears as sole surety, the disbursing officer must see 
thority en of e offi f cer au " that it is accompanied by evidence of the authority of 

the officer or officers who signed on behalf of the com- 
pany or a certificate which shows that such evidence has been filed 
with the Secretary of the Interior. 



28 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



139. At any time deposits of individual Indian moneys approach 

the bonded capacity of designated banks, the dis- 
tion b for q bids. lnvita " bursing officer shall invite new proposals for the 
deposit of moneys in excess of existing bonds. 

140. Each bank which is a depositary for individual Indian moneys 
is required to send to the Indian Office within 10 days from the date 
of each official call by the banking department (State or national) 
under which it is operating a report showing its condition on the date 
of the call. Blanks for making these reports are furnished by the 
Indian Office. 

141. Each bank which is a depositary for individual Indian moneys 
shall file with the Indian Office a letter addressed to the Comptroller 
of the Currency or the State bank commissioner, as the case may be, 
authorizing him to furnish the Secretary of the Interior any informa- 
tion he may have at any time as to the financial condition of the bank. 
Form letters for this purpose are supplied to the banks. 

142. At any time the rates of interest, the financial condition, or 

any other important circumstance of a designated 
nated n bank°s! desig " bank becomes unsatisfactory, new proposals shall be 

invited and appropriate changes made in the banks 
designated, but in the absence of very cogent reasons new proposals 
for the amount covered by a bond will not be invited before the ex- 
piration of the stipulated period of the bond. 

143. Upon the expiration of the stipulated term of a bond the bond 

may, if the bank is to be continued as a depositary, 

Renewal of bonds. , . 7 . . r . r 7 

be renewed by a continuation certificate, executed m 
triplicate (Form 5-020c). 

144. In transmitting a bond given by a bank which already is 

designated as a depositary the officer must indicate 
po I 8e d of a bondI >f pur " whether the new bond is offered as a substitute for a 
former bond or as an additional bond. 

145. If by any accident an officer permits the deposits in a bank 

to exceed its bond the officer must at once write to 
ceed h bond? posits ex " the Commissioner of Indian Affairs a letter of explana- 
tion, and take immediate steps to transfer the surplus 
either to qualified depositaries or to the Treasury of the United 
States. 

146. As a rule no bank will be permitted to receive deposits of indi- 
Maximum of de- vidual Indian moneys to an aggregate in excess of its 

P °Never to exceed capital stock, and in no event in excess of the bonds 
bond - it has in force. 

147. Banks should place upon their ledger records the numbers 

disbursing officers assign for each account. (See 

Acconnt nnmbers. ^ nQ } j f ^ number Q f an account has been 

check. 0 mltted from inadvertently omitted from a check, the drawee bank 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



29 



is requested not for that reason to refuse to pay the check, but to 
insert the proper number from its books; if in doubt 
Doubt about ac- concerning the account against which to charge a 
check, the bank should request advice from the 

disbursing officer. 

148. If an Indian has to his credit both time deposits and deposits 

subject to check and but one account number is used 
teSd'toSJ^fSJS f or the Indian, the bank must show the time deposits 
deposits 1 ! 11 checking separately upon all of its reports to the disbursing 

officer and to the auditor. (See par. 110.) 

149. Interest credits conforming to the proposal made by the bank 

will be required on June 30 and December 31 of each 

Interest credits. .„ . , , : , . , . , 

year; n these dates are highly inconvenient, how- 
interest dates. .. p t i • » • 

ever, the Commissioner ot Indian Allans, upon proper 

application, may designate other dates for entries of credits. 

150. Interest upon open accounts must be computed upon daily 

balances. One method of computation is illustrated 
computation of upon an engraved copy of Form 5-133, which the 

disbursing officer of the bank can obtain from the 
Method. Commissioner of Indian Affairs. By this method the 

balance on hand at the beginning of the quarter in 
dollars without cents is multiplied by the number of days the bal- 
ance remains unchanged ; after a deposit is made or a check is paid, 
the new balance is multiplied by the number of days it remains 
unchanged, and so on for the whole quarter. The sum of the series 
of products so obtained is to be divided by 9,000 if the interest at 
4 per cent is desired ; for any other rate of interest the divisor may 
be found by dividing 36,000 by the rate of interest. A bank is at 

liberty, however, to follow any other method of 

Other methods. . i • i -n . , . , 

computation which will give results m substantial 
compliance with results of the method described in this paragraph. 

151. If the' principal of an account has been checked out during the 

half year before the date for crediting interest, no 
re^ir a ed. credits not interest need be credited unless it amounts to $1 or 

more, nor need any interest be credited upon an 
account when the interest accrued during the half-year interest period 
is less than 1 0 cents. 

152. Each bank designated as a depositary for individual Indian 
Blank checks moneys must at its own expense furnish to the dis- 
bursing officer an adequate book of blank checks, or 

separate books for each account, which, in addition to the blanks 
ordinarily upon checks, must have spaces or printed legends for the 
authority number, the account number, the name of the agency, the 
town and State in which the bank is situated, the names and addresses 
of witnesses to signatures made by thumb mark, the purpose for 
which drawn (see par. 39), and the approval of the disbursing officer, 



30 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



together with the amount for which he approved. The stub, too, 
must have appropriate blanks. The Commissioner of Indian Affairs 
can supply samples of the form required. 

153. If one large book of blank checks is used, the checks are to be 
check numbers numbered consecutively in the book without regard 

to the Indians for whose signatures they may be 
prepared. If individual check books are used, the officer must keep a 
check register from which he may take the proper consecutive number 
for each check, regardless of the separate book from which it is 
taken. (See par. 51.) 

154. Banks are required to render to the appropriate disbursing 

officer and to the Auditor for the Interior Department 
ments! terly statc " a quarterly statement of each Indian's account, using 

Form 5-133, which the disbursing officer will procure 
and supply. Each statement should be made in triplicate — the 
original for the auditor, the duplicate for the disbursing officer, and 
Dates statements ^ e triplicate for the bank. On or before the 10th 
must go to disburs- day of October, January, April, and July the bank 

must submit to the disbursing officer the duplicate 
statements, arranged in consecutive order according to the numbers 
of the accounts. 

155. With the statements transmitted to the disbursing officer 

there must be, on a single sheet, a duplicate summary 

Summary. . . . / & r J 

in the i olio wing lorm: 

1. Total balances on all accounts at first of quarter $ 

2. Total deposits on all accounts during quarter 

3. Total interest credits on all accounts during quarter 

4. Total checks paid on all accounts during quarter 

5. Total balances on all accounts at close of quarter 

156. Banks will find that by keeping a consolidated account for 
consolidated ac- the total deposits of Indian moneys they will f acilitate 

count suggested. the preparation of this summary. 

157. The disbursing officer will immediately check the duplicate 

statement with his records, adjusting with the bank 
wmcheckstate^nt! any differences, and filing the duplicate statement 
with his records. 

158. So soon as the bank and the disbursing officer have corrected 

any differences, the bank must at once forward directly 
meVtsflJmmar^and to the 11 Auditor for the Interior Department, Treasury 
paid checks to audi- Department, Washington, D. C.," the original state- 
ments, arranged in the order of the numbers of the 
accounts (the paid checks reported on the statements, and the checks 
for each statement in the order of their numbers), and the original 
summary (par. 155). 



HANDLING OF INDIVIDUAL INDIAN MONEY. 



31 



159. At no time is a bank to send to the disbursing officer the paid 
Paid checks checks or the original statements, although it may 

permit him to inspect paid checks. 

160. For funds known as special deposits (see pars. 47 and 83) 

deposited to the official credit of a disbursing officer, 

Quarterly state- r , , 

ments for special banks must render statements on .borm 5-308 (and 
5-308a, if necessary), and transmit paid checks drawn 

by the officer according to the regulations prescribed for individual 
Indian moneys (see par. 158), except that no sepa- 

^Fractionai quar- ra ^ e summar y [ s required. Statements for fractional 
periods will be required whenever the officer has to 

render a fractional account. 

161. Commencing July 1, 1913, all deposits to the official credit of 

disbursing officers in banks bonded for the safe-keep- 
its In to er offlci 0 ai credit". m g °f sucn moneys should draw interest, to be com- 
puted on daily balances at the same percentage rate 
and under the same rules as deposits to the credit of individual Indians. 
Such interest, when credited by banks, shall be taken up in the 
accounts of the disbursing officers as Miscellaneous receipts, Class III, 
and deposited in the Treasury to the credit of the United States. 

162. The amounts to be withdrawn from deposits to an officer's 
Checks against de- official credit are whollv within the discretion of the 

posits to official rr. 

credit. omcer. 

163. Banks which have deposits of individual Indian moneys or 

deposits to the credit of disbursing officers are 
inSecSng a offlciais! y required to render such statements and to give such 

information as properly accredited inspecting and 
administrative officers may request. 
July 12, 1913. 

Cato Sells, Commissioner. 

July 14, 1913. 
A. A. Jones, 

First Assistant Secretary. 



INDEX. 



Abstract of disbursements: 

Special disbursements not to appear thereon— Section. 

Transfers at agency 128 

Transfers from one individual Indian money voucher to another 120 

Special disbursements to appear thereon — • 

Special deposits paid grantors or heirs 90 

Special deposits returned to bidders 88 

Transfers from tribal rolls 120 

Transfers to other disbursing officers 

Account current: 

Captions, order in which to appear thereon 48 

Captions to appear thereon — 

Expense account for (miscellaneous collections) 100 

Expense account mining leases 67 

Individual Indian money — Bank accounts 48, 112 

Individual Indian money — Bank accounts — Temporarily to disburs- 
ing officer's official credit 123 

Individual Indian money— Outstanding liabilities 116 

Individual Indian money — Miscellaneous 98ff 

Individual Indian money — Pupils 91 

Individual Indian money — Rentals — Agricultural and grazing 58, 59 

Individual Indian money — Rentals — Mining 58, 59 

Individual Indian money — Royalties on production of oil, gas, coal, 

etc : 72 

Individual Indian money — Timber sales 75 

Special deposits 87, 90 

Timber expense account 82 

Credit of interest, to show as a separate item 113 

Credit of interest, on official account to be taken up as Miscellaneous re- 
ceipts, Class III 161 

Credit, not to be taken for amounts in transit 121 

Collections for cost of determining heirs to be taken up as Miscellaneous 

receipts, Class 1 10 

Deposits to bank accounts from no two vouchers may appear on the same 

line 120 

Notations, to appear thereon — 

Paid directly to Indians 90 

Transfers at agency 128 

Transfers from bank accounts 123 

Transfers from (? voucher) 119 

Transfers from other disbursing officers 129 

Transfers to bank accounts 119 

Transfers to other disbursing officers 129 

Transferred to disbursing officer's official account 123 

Affidavit: What is to be covered thereby 49 

Age: Must be shown by year of birth 46 

33 



34 INDEX. 

Allowances: Section. 

Monthly, not to be made except in case of necessity 4 

To determine ability 5 

To those who show capacity 5 

Annuities: 

Deposits of, schedule to be furnished 107 

Deposits and payments of, to be reported on the abstract of disbursements. . 120 

Of deceased Indians, to be deposited 54 

Of miners, incompetents, etc., may be deposited 55 

Payments, from deceased Indians, only 10, 56 

Authorities: 

For one person to sign for another 28 

To make disbursements — 

Citing of 24,25, 40 

Extent thereof must not be disclosed 29 

Given by these regulations to approve Indians' or issue official 
checks — 

In cases of emergency, for medical, surgical, and hospital treat- 
ment 8 

In cases of emergency, where specific authority must be obtained 

after disbursement 9 

Of pupils' money at a nonreservation boarding school 11 

Of pupils' money at a public, mission, or contract school 13 

Of rentals of competent adults , 33 

Of rentals of incompetent adults 34 

Of per capita shares of deceased Indians 56 

Of sums of less than $10 38 

Given by these regulations to approve and sign Indians' or issue official 
checks— 

To cover cost of determining heirs 10 

To cover funeral expenses 10 

To transfer funds to other disbursing officers 12, 16 

To check against individual Indian money — Outstanding lia- 
bilities 116 

How to file and entries to make thereon 23 

Lapse of. 3 

Requests for — 

Allowances or pensions 4 

Blanket authority for agricultural needs 9 

Blank authority for improvements 7 

Disbursing officers, to sign and approve Indians' checks 125 

Disbursements already made 9 

Returning runaway pupils' funds 14 

To cover cost of bill of sale 30 

Usual cases 2 

To approve checks against Indians' bank accounts, authorizes pay- 
ment by official check 124 

To withdraw funds — 

From insolvent bank 118 

From solvent bank, no longer a depositary 117 

From open account and place in time account 106 

When check has been outstanding two years 115ff 

When authorized to withdraw all or part 123 



INDEX. 35 

Banks: Section. 
Must authorize Comptroller of the Currency and State bank commissioner 

to furnish information 141 

Must be designated as a depositary by the Secretary of the Interior 135 

Must furnish blank checks 152, 153 

Must furnish surety bonds 136 

Must keep records with 51 

Must pay interest on official account 161 

Must send checks covering special deposits to auditor 160 

Must show time and check deposits separately 148 

Must submit miscellaneous reports when called on 163 

Must submit reports covering special deposits 160 

Must submit reports, on condition, within 10 days after official call 140 

Must submit quarterly statements of each Indians' account 154, 158 

Must submit summary of quarterly statements 155 

Must not let disbursing officers have paid checks 159 

Must not receive deposits in excess of capital stock or bonds in force 146 

Must not refuse to honor checks because account numbers are missing 147 

Proposals must be sent State and National banks 134 

Which will not be designated as depositaries 135 

Bank accounts: 

Abstract of, how prepared lOlff 

Numbering of 110, 148 

Numbers of, to appear on all papers 110 

Numbers of, to be added by bank if missing 147 

Record of, how kept 50 

Quarterly statements of each Indian's, to be sent to auditor by bank 154 

With which disbursing officers have nothing to do 19 

Bills of sale: 

How made out 30 

When to be taken 30 

When property covered thereby is wrongfully detained 31 

Bonds, surety: 

As sole security 138 

Erasures, alterations, or interlineations thereon must be covered by cer- 
tificate 137 

How executed 136ff 

Must be accompanied by evidence of authority of officers 138 

Must show whether substitute or additional 144 

Renewal of 143 

When necessary 136, 142 

To be approved by the Secretary of the Interior 133 

Certificates : 

For renewal of bonds 143 

Of payers of miscellaneous collections 99 

Of principal and surety 137 

Of purchasers of land 79 

Of purchasers of minerals 73 

Of purchasers of timber 81 

When not required 99 

Checks: 

All, must be charged against maker 21 

Banks must furnish blank 152, 153 

Banks must not let disbursing officers have paid 159 



36 INDEX. 

Checks — Continued. Section. 

Covering special deposits must be sent to auditor by banks 160 

Deliverer shall instruct Indians how to indorse 22 

Delivery of 20 

Indorsement of 20 

Lost, issue of duplicate 114 

Must show purpose on face 28, 39 

Numbering of 153 

Outstanding two years or more 115ff 

Register of, may use ledger page 51 

When drawn on insolvent bank 118 

When they do not bear account number 147 

Credit: To be extended Indians at own risk 18 

Debts: 

Indians to be urged to pay just debts 18 

But none but funeral expenses may be paid by disbursing officers 17 

Delinquencies: 

Of lease rentals 64 

Of deferred payments on land sales 80 

Deposits: 

Explanations required as to why not made 104 

Funds belonging to estate with undetermined heirs, to be deposited unless . 53, 109 

May be indicated on account current in single line if 108 

Must be in designated banks to credit of Indians 86, 133 

Or to official credit • 86, 102 

Must be made immediately 101 

Except when 102 

Or within 30 days 37 

Must be made of amounts of more than $10 37 

Must not be in excess of capital stock or bonds in force 146 

Of per capita shares of — 

Deceased Indians 54 

Minors, incompetents, etc 55 

Of pupils' money 93 

Of rentals of minors 32 

Schedule of, required 107 

Slips showing, not required , 107 

To official credit of amounts less than $10, when 38 

To credit of Indians must not be withdrawn except 123 

When made, funds lose identity Ill 

Withdrawal of — 

When banks are overdeposited 145 

Must not be made except when 122 

Withdrawals from, to official credit, wholly within discretion of officer 162 

Funerals: Expenses of 10 

Heirs: 

Cost of determining 10 

Names of, how substituted 52 

Homes of Indians to be on own land 6 

Indians: 

Deceased, estates of, not to be disbursed — 

Until heirs are determined 53, 54 

Except for funeral expenses 10 

Or cost of determining heirs 10 

To be deposited 54,109 



INDEX. 37 

Indians — Continued. Section. 

Deceased, names of, how carried 52 

Homes of, to be on own land 6 

Need business experience 5 

Personal bank accounts of 19 

Should be encouraged to handle own funds.- 5 

Should be urged to pay just debts 18 

Signatures of 26 

Whose residence is unknown 20 

Who show capacity 5 

Individual Indian money: 

Definition of .1 

Deposits of. (See Deposits and Bank accounts.) 

Disbursing officers must be responsible therefor under their bonds 41 

Divisions, according to derivation 44 

Loses identity when deposited Ill 

Not to be covered into the Treasury 43 

Not to be held without official accounting 103 

Not to be withdrawn when deposited to credit of Indians, except when... 122 
Interest: 

How computed 150 

Must be stated separately on account current 113 

Not to be taken up on Miscellaneous voucher 98 

When to be credited 149 

When not to be credited 151 

On official account 161 

Land, sales of 74ff 

Leases: 

Canceled or disapproved, how and when shown on voucher 63 

Mining leases not to be confused with agricultural leases in numbers, lists, 

or totals 59 

Numbering of 61 

To be accompanied by liability card 57 

To appear on voucher in numerical order 61 

Unapproved, how and when shown on voucher 62 

When delinquent and how shown on voucher 64 

Liability cards: 

For agricultural and mining leases 57 

For land sales on deferred payments 76, 79 

Minors: 

Annuities of, may be deposited 55 

Defined 32 

Funds of, in school 11, 13 

Funds of, not in school, to be disbursed only on special authority 13 

Funds of, when handled by parents, guardians, or custodians, without 

supervision 15 

Official custody defined 42 

Pensions. (See Allowances.) 

Proposals: 

Timely proposals must be sent banks when disbursing officers expect to 

have individual Indian money (or special deposits) to deposit 134, 139, 142 

To be sent both State and national banks 134 

Pupils: 

In nonreservation boarding school 11 

In public, mission, or contract school 13 



* 38 INDEX. 

Pupils — Continued. Section. 

Runaway 14 

Receipts of, how taken 94ff 

Rentals: 

Crop 65 

Improvements in lieu of cash or crop 65 

Of competent adults 33 

Of incompetent adults -. 34 

Of minors 32 

Voucher on which accounted for and preparation thereof 57ff 

When delinquent and how shown on voucher 64 

Report of miscellaneous funds received: Funds which are to appear thereon. .. 49 

Royalties: 

Are not ' 1 Advance royalties " 66 

Defined 70 

Each payment of, to be supported by payor's certificate 73 

Voucher on which to be reported and preparation thereof 69ff 

Regulations relative to rentals applicable, except when 71 

Schedules: 

Of checks 115 

Of transfers of individual Indian money 132 

Of transfers to bank accounts 107 

To accompany lease voucher 35, 36 

Signatures : 

Of Indians under legal or physical disability 28 

Of Indians who can not write 26 

Record of, by thumb mark 27 

Special deposits: 

Banks must render quarterly or fractional reports covering, but no summary 

is required... 160 

Definition of 47 

How shown on account current 87 

Must be disposed of immediately after status is determined 87 

Not to be covered into the Treasury 84 

Not to be confused with individual Indian money 47, 83 

To be carried in — 

Bonded banks 86 

Or in the Treasury. 86 

Statements of public funds, must show what banks have individual Indian 

money to official credit 126 

Subsidiary cash account: 

What is to appear therein 49 

Interest on bank accounts, not to appear therein 113 

Transfers: 

At agency — 

By official check 127 

Not to appear on abstract of disbursements 128 

From bank account to official credit, how made 123 

To be carried to miscellaneous voucher 123 

From open to time deposit 106 

Schedule of, to be attached to account current 132 

To bank accounts — 

How to appear on account current 119 

Schedules of , 107 

BD 12.8 

4 



INDEX. 39 

Transfers— Continue d. 

To other disbursing officers — Section. 

What are 129 

Authority for 12,16 

To other depositories or Treasury when deposits exceed bond 146 

Timber: Sales of 74ff 

Vouchers: 

How names of heirs are substituted thereon 52 

Must be marked Original and Memorandum 45 

Must be typewritten 45 

Must show year of birth 46 

When required and preparation thereof — 

Abstract of bank accounts lOlff 

Lease voucher 57ff 

Report to appear thereon . 35 

Schedules to accompany 35, 36 

Miscellaneous voucher 98ff 

Pupil's voucher 91ff 

Royalty voucher 68 ff 

Sales voucher 74ff 

Witnesses to signatures 26, 27 



o 




AS I 



0 




1 



^ •1 

4 




